Where Do I Send My 1040-X? Mailing and E-Filing

Form 1040-X, Amended U.S. Individual Income Tax Return, is used to correct errors on a previously filed tax return. Taxpayers file this form to report changes to income, deductions, or credits, or to alter their filing status after their original return has been accepted by the IRS. Common reasons for filing include discovering an overlooked deduction, receiving a corrected income statement like a W-2c, or realizing a dependent was claimed in error.

Assembling Your Form 1040-X Package

You must attach any new or corrected forms or schedules that support the changes you are making, such as a new Form W-2 or a revised Schedule A. When arranging the package, place the Form 1040-X on top, followed by any supporting schedules in sequential order and then any other supporting forms or documents.

Do not include a copy of your original Form 1040, 1040-SR, or 1040-NR. If the amendment results in additional tax owed, a payment should be included. A check or money order should be made payable to the “U.S. Treasury,” with your Social Security number, the tax year being amended, and “Form 1040-X” on the memo line.

If you are amending returns for multiple years, each year’s Form 1040-X and its corresponding documents must be mailed in a separate envelope.

Finding the Correct Mailing Address

The mailing address for Form 1040-X is not a single location, as the IRS directs taxpayers to different processing centers based on their state of residence. The specific address can also change depending on whether a payment is included with the return. The IRS provides detailed charts on its website to help taxpayers identify the correct service center.

To find the right address, you will need to consult the “Where to File” instructions for Form 1040-X on the IRS.gov website. These instructions present a table that lists states and directs you to a specific address.

If you are filing in response to a notice you received from the IRS, you should mail the Form 1040-X to the address indicated on that notice. Always check the IRS website for the most current address before mailing, as these locations can change.

E-Filing Your Form 1040-X

As an alternative to mailing, the IRS now permits the electronic filing of Form 1040-X for many recent tax years. This option is available through most major tax preparation software products that support amended returns. E-filing can offer a more streamlined and faster submission process, with quicker confirmation that the IRS has received your return.

The process involves using tax software to make the necessary corrections to your return. Any new or corrected documents, such as a Form 1099 or W-2, are uploaded as digital files, like PDFs, directly within the software platform.

If you owe additional tax, payment can often be made electronically via direct debit from a bank account. If you are due a refund on an e-filed Form 1040-X for tax years 2021 and later, you can receive it via direct deposit.

Tracking Your Amended Return

After you have submitted your Form 1040-X, either by mail or electronically, you can monitor its progress using the “Where’s My Amended Return?” tool on the IRS website. To use this tool, you will need your Taxpayer Identification Number, date of birth, and the zip code from your tax return. The tool becomes available to track a return approximately three weeks after you mail it.

Amended returns take significantly longer to process than original returns, and processing can take more than 20 weeks, regardless of whether you file on paper or electronically. It is important to have realistic expectations for processing times.

Once the IRS has finished processing your Form 1040-X, you will receive official correspondence. This could be a refund check, a bill for any additional tax due, or a notice of adjustment explaining the changes made to your account. You should not file a second amended return for the same tax year unless you need to make further corrections after the first one has been processed.